Coda Octopus Group, Inc. (CODA)

Coda Octopus Group Balance Sheet

Financials in millions USD. Fiscal year is November - October.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jul 31, 2024	Oct 31, 2023	Oct 31, 2022	Oct 31, 2021	Oct 31, 2020	Oct 31, 2019
Cash & Equivalents	25.22	24.45	22.93	17.75	15.13	11.72
Short-Term Investments	0.01	0.02	0.02	0.06	0.11	0.04
Cash & Short-Term Investments	25.23	24.47	22.95	17.81	15.25	11.76
Cash Growth	1.27%	6.65%	28.83%	16.82%	29.60%	53.29%
Accounts Receivable	6.02	3.54	3.47	5.29	2.88	6.71
Other Receivables	0.6	1.01	0.32	0.56	0.13	0.26
Receivables	6.62	4.55	3.8	5.85	3.01	6.97
Inventory	13.02	11.69	10.03	10.69	9.14	5.35
Prepaid Expenses	0.82	0.18	0.24	1.2	0.29	0.2
Total Current Assets	45.7	40.89	37.01	35.56	27.69	24.28
Property, Plant & Equipment	6.34	6.87	5.83	6.04	6.06	5.99
Goodwill	3.38	3.38	3.38	3.38	3.38	3.38
Other Intangible Assets	0.52	0.49	0.44	0.41	0.35	0.23
Long-Term Deferred Tax Assets	-	0.21	0.26	0.08	0.56	0.63
Total Assets	55.95	51.84	46.93	45.47	38.04	34.51
Accounts Payable	1.07	1.31	0.79	1.45	1.28	1.27
Accrued Expenses	0.39	0.47	1.59	0.74	0.58	0.58
Current Portion of Long-Term Debt	-	-	-	0.06	0.51	0.49
Current Income Taxes Payable	0.8	0.53	0.14	-	-	-
Current Unearned Revenue	0.75	0.98	0.94	2	1.01	0.83
Total Current Liabilities	3.02	3.28	3.47	4.26	3.38	3.17
Long-Term Debt	-	-	-	-	0.06	0.57
Long-Term Unearned Revenue	0.08	0.13	0.08	0.16	0.2	0.14
Long-Term Deferred Tax Liabilities	0.04	-	-	-	-	-
Total Liabilities	3.14	3.41	3.54	4.42	3.64	3.88
Common Stock	0.01	0.01	0.01	0.01	0.01	0.01
Additional Paid-In Capital	63.05	62.96	62.31	61.18	60.13	59.52
Retained Earnings	-7.73	-11.05	-14.18	-18.48	-23.43	-26.77
Treasury Stock	-0.06	-0.05	-0.03	-	-	-
Comprehensive Income & Other	-2.46	-3.44	-4.74	-1.67	-2.32	-2.14
Total Common Equity	52.81	48.43	43.38	41.05	34.4	30.63
Shareholders' Equity	52.81	48.43	43.38	41.05	34.4	30.63
Total Liabilities & Equity	55.95	51.84	46.93	45.47	38.04	34.51
Total Debt	-	-	-	0.06	0.57	1.06
Net Cash (Debt)	25.23	24.47	22.95	17.75	14.67	10.71
Net Cash Growth	1.27%	6.65%	29.29%	20.95%	37.08%	89.45%
Net Cash Per Share	2.22	2.16	2.03	1.57	1.30	1.00
Filing Date Shares Outstanding	11.2	11.16	10.94	10.86	10.75	10.72
Total Common Shares Outstanding	11.18	11.12	10.92	10.86	10.75	10.72
Working Capital	42.68	37.61	33.54	31.3	24.3	21.11
Book Value Per Share	4.72	4.36	3.97	3.78	3.20	2.86
Tangible Book Value	48.9	44.56	39.56	37.25	30.66	27.01
Tangible Book Value Per Share	4.37	4.01	3.62	3.43	2.85	2.52
Land	0.2	0.2	0.2	0.2	0.2	0.2
Buildings	5.88	6.39	5.42	5.3	5.1	4.65
Machinery	2.98	2.77	2.66	2.84	3.23	3.11

Source: S&P Capital IQ. Standard template. Financial Sources.